Section 373 — Income Tax (Earnings and Pensions) Act 2003: Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK

Non-resident or qualifying new resident employee’s travel costs and expenses where duties performed in UK 373 1 This section applies if a person (“ the employee ”) who is non-UK resident or a qualifying new resident for the purposes of Chapter 5C of Part 2 of this Act or Chapter 5 of Part 8 of ITTOIA 2005 (see section 845B of that Act) —

a receives earnings from an employment for duties performed in the United Kingdom, and b an amount is included in the earnings in respect of—

i the provision of travel facilities for a journey made by the employee, or ii the reimbursement of expenses incurred by the employee on such a journey.

2 A deduction is allowed from earnings from the employment which are earnings charged on receipt if the journey meets conditions A and B.

3 Condition A is that the journey ends on, or during the period of 5 years beginning with, a date that is a qualifying arrival date in relation to the employee (see section 375).

4 Condition B is that the journey is made—

a from a country outside the United Kingdom in which the employee normally lives at the time the journey is made to a place in the United Kingdom in order to perform duties of the employment, or b to such a country from a place in the United Kingdom in order to return to such a country after performing such duties.

5 If the journey is wholly for a purpose specified in subsection (4), the deduction is equal to the included amount.

6 If the journey is only partly for such a purpose, the deduction is equal to so much of the included amount as is properly attributable to that purpose. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .